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A Guide to Identifying Artificial Intelligence in ERP Systems in Accounting Functions

  • Célia Rocha Santos,
  • Graça Azevedo,
  • Rui Pedro Marques

摘要

Artificial Intelligence (AI) is a topic that has been heard by many and fantasized about for decades. This study proposes a guide for semi-structured interviews to identifying AI in ERP systems in accounting functions. The guide presented in this study was tested by three different techniques, (1) internal testing, (ii) expert assessment and (iii) field-testing. With this guide we can evaluate the existence, the challenges and opportunities and the future trends of AI in the accounting functions of ERP systems.